000			01353cab a2200217 4500
001			ABS43582
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u42433
041			_aeng
245			_aWomersley (VO) v Jisco Ltd
260			_c1990
350			_a0
490			_aRating Appeals _v1990 RA 211-227(9)
520			_aLT 17 August 1990. A meat processing unit , abattoir and premises at a farm was held by the LVC to be agricultural buildings exempt from rating. The VO appealed to LT. At the proposal date the occupier of the farm buildings farmed 702 acres. The farm was devoted to production of lambs or sheep meat for human consumption. Crops grown on the land were used for winter feed and none was sold on. The sheep were killed and dressed on the premises, the buildings being licensed and approved as a slaughterhouse producing meat for export. Appeal dismissed; the buildings were agricultural buildings within the meaning of General Rate Act 1967 s26 ; the use was ancillary to agricultural operations on the land and the buildings qualified as livestock buildings under Rating Act 1971 s2 as they were used in connection with those housing the animals.
650			_aANCILLARY USE
650			_aEXEMPTION
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c27195 _d27195